A lien is a hold against personal or real property. It is instigated by someone to whom the owner of the property is indebted. The lien is usually implemented after the payment of the debt has failed to be met. It is instigated to ensure the debt is repaid. A tax lien is a lien arising from the property owner's failure to pay off the taxes. A state tax lien indicates the lien is held by the state until the tax debt is paid off in full. A state tax lien is frequently levelled against real property such as real estate. It can be filed against business property, the contents, furnishings and fixtures of a business or against such personal property goods, money, securities, bank accounts and similar items. It depends upon your financial situation, who owns the real and/or personal property, the value of the property and the amount owed and accruing. A state tax lien may be put into place if you fail to do the following: received a bill of tax payments, ignored or failed to pay the amount within the stated time period. A Notice of State Lien is then filed with the registry of Deeds. It will not be released until full payment of the taxes.